Attorney-at-Law

I SAID EVEN THOUGH YOU KNOW WHAT YOU KNOW

In Uncategorized on 10/12/2018 at 14:53

The Beatles’ 1966 conclusion to their hit album gives me the title for this essay. Gail Goldberg, Docket No. 13148-14L, filed 10/12/18, gives me the rest.

Gail is fighting an NFTL, but had sent in a Letter 12153 late after the NFTL was sent to her. So there was no appeal, and the NOD she got dismissed her request for a CDP was late. At best she could get an equivalent hearing, from which there is no appeal to Tax Court.

Gail is inventive.

“…petitioner appeared generally to take the position that the circumstances underlying this proceeding should operate in lieu of a determination to confer jurisdiction on this Court, presumably implying that the… decision letter attached to the petition should be treated as a determination with respect to the Notice of Federal Tax Lien. More specifically, statements by petitioner suggested an attempt to rely on an extensive, years-long history of interactions with the IRS regarding the…tax liabilities. The saga began with investments by petitioner’s spouse in oil and gas TEFRA partnerships, which partnerships were subsequently examined and proposed adjustments litigated before the Tax Court between 2008 and2013. Corresponding proposed adjustments were then made to petitioner’s joint returns, and the couple sought to challenge those changes via a protest submitted…after learning about them through a Form 4549-A, Income Tax Discrepancy Adjustments…. Petitioner thus contended: ‘Respondent cannot successfully argue that Petitioner did not respond to notices that were not timely responded to….’ In a similar vein, petitioner added: “Respondent also cannot argue that the IRS has not received timely noticed [sic]… as this matter as a group of plaintiffs, which include the Petitioner, has been in litigation with the IRS in the United States District Court, Chicago, Illinois, known as case #16CV6130 over these same issues’. Multiple documents pertaining to the protest and district court case were attached.” Order, at p. 3.

Ch J Maurice B (“Mighty Mo”) has the bad news for Gail.

“Unfortunately, whatever other proceedings and interactions petitioner may have had with the IRS cannot alter the necessity of complying with the definitive requirement to submit a Form 12153 (or an equivalent request) within the specified timeframe. Regrettably, such confusion is not uncommon given that the IRS frequently treats as separate processes or proceedings what taxpayers view as a single dispute.” Order, at p. 3.

“Hence, the record herein at this juncture contains nothing that might suggest a timely request for a collection due process (CDP) hearing as to the Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320. Petitioner’s attempts to rely on a protest sent more than a year earlier in response to an entirely different communication from the IRS and on other IRS-connected proceedings are unavailing for multiple reasons. In particular, the cited materials lacked the information required for a document to constitute a CDP request. See sec. 301.6330-1(c)(2), Q&A-C1, Proced. & Admin. Regs.; sec 301.6330-1(c)(2), Q&A-C1, Proced. & Admin. Regs. Moreover, insofar as the Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320 was dated April 7, 2015, only items submitted to the agency within the pertinent 30-day window ending in May 2015 would be germane.” Order, at pp. 3-4.

At least there’s a form called an NFTL, and only one so denominated, and garnished with a timely-filed Form 12153, can make the cut for Appeals, and ultimately a timely-filed petition can qualify for Tax Court review.

As there’s no standard form for a SNOD, and as it doesn’t matter what IRS knows or says, best of luck, taxpayer.

 

 

 

 

 

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